视威科技公司赊销和应收账款管理研究
发布时间：2018-10-17 20:27
【摘要】：随着现代社会经济的高速发展,信用销售逐渐成为市场经济的主流销售模式,并在市场交易中占有很大的比重。然而我国赊销体系目前还不健全,信用缺失尤其是以企业为主体的信用缺失问题充斥着各个行业,很多企业应收账款所占销售总额的比例高居不下,且缺乏有效的风险识别及预防机制。本论文选取了视威科技有限公司为研究对象,通过分析其成长过程中赊销及应收账款管理方面的原因与风险,旨在探讨出符合该公司经营发展战略的信用管理体系与方法,促使企业稳健发展。 视威科技公司是一家已在安防行业内处于稳定经营状态的民营企业,集研发、生产、销售于一体的安防设备生产销售商、系统解决方案供应商。十年经营奠定了其行业地位,但历史竞争中利用赊销销售策略所产生的应收账款、呆坏账正逐步攀升,公司管理层已意识到此问题的严重性,如何及时调整赊销策略,并科学有效地利用信用销售手段与信用管理方法给企业带来更大经济效益降低企业经营风险,已是迫在眉睫,这对公司未来发展至关重要。 论文围绕视威科技公司现行的销售策略,结合信用管理理论与方法,以及借鉴国内外相关研究,制定出一整套适合于视威科技公司经营特点的全程信用管理方法与具体实施细则。研究结论不仅能促使视威科技公司更稳健发展,还可对国内处于相同发展期的中小民营企业信用管理发展起到一定的指导和借鉴作用。
[Abstract]:With the rapid development of modern society and economy, credit sales has gradually become the mainstream marketing mode of market economy and occupies a large proportion in market transactions. However, the credit sales system of our country is not perfect at present. The lack of credit, especially the lack of credit with the enterprise as the main body, is full of various industries, and many enterprises account for a high proportion of the total sales volume. And lack of effective risk identification and prevention mechanism. In this paper, the author chooses Showway Science and Technology Co., Ltd as the research object, through analyzing the reasons and risks of credit sales and accounts receivable management in the process of its growth, the purpose of this paper is to explore the credit management system and methods that accord with the company's management and development strategy. To promote the steady development of enterprises. Visual technology company is a security industry in a stable state of private enterprises, research and development, production, sales of security equipment production vendors, system solution suppliers. Ten years of operation has established its position in the industry, but in the historical competition, the accounts receivable generated by the credit sales strategy are gradually rising. The management of the company has realized the seriousness of this problem and how to adjust the credit sales strategy in time. It is urgent to make use of the means of credit sale and credit management scientifically and effectively to bring more economic benefits and reduce the risk of enterprise management, which is of great importance to the future development of the company. The thesis revolves around the current sales strategy of Visual Tech Company, combines the theory and method of credit management, and draws lessons from relevant research at home and abroad. To formulate a set of full credit management methods and specific implementation rules suitable for the operating characteristics of Showway Science and Technology Company. The conclusion can not only promote the steady development of the company, but also play a guiding and referential role in the development of credit management of small and medium-sized private enterprises in the same development period.
【学位授予单位】：大连理工大学
【学位级别】：硕士
【学位授予年份】：2013
【分类号】：F234
本文编号：2277861
[Abstract]:With the rapid development of modern society and economy, credit sales has gradually become the mainstream marketing mode of market economy and occupies a large proportion in market transactions. However, the credit sales system of our country is not perfect at present. The lack of credit, especially the lack of credit with the enterprise as the main body, is full of various industries, and many enterprises account for a high proportion of the total sales volume. And lack of effective risk identification and prevention mechanism. In this paper, the author chooses Showway Science and Technology Co., Ltd as the research object, through analyzing the reasons and risks of credit sales and accounts receivable management in the process of its growth, the purpose of this paper is to explore the credit management system and methods that accord with the company's management and development strategy. To promote the steady development of enterprises. Visual technology company is a security industry in a stable state of private enterprises, research and development, production, sales of security equipment production vendors, system solution suppliers. Ten years of operation has established its position in the industry, but in the historical competition, the accounts receivable generated by the credit sales strategy are gradually rising. The management of the company has realized the seriousness of this problem and how to adjust the credit sales strategy in time. It is urgent to make use of the means of credit sale and credit management scientifically and effectively to bring more economic benefits and reduce the risk of enterprise management, which is of great importance to the future development of the company. The thesis revolves around the current sales strategy of Visual Tech Company, combines the theory and method of credit management, and draws lessons from relevant research at home and abroad. To formulate a set of full credit management methods and specific implementation rules suitable for the operating characteristics of Showway Science and Technology Company. The conclusion can not only promote the steady development of the company, but also play a guiding and referential role in the development of credit management of small and medium-sized private enterprises in the same development period.
【学位授予单位】：大连理工大学
【学位级别】：硕士
【学位授予年份】：2013
【分类号】：F234
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